House Bill 36

Title
AN ACT relating to the taxation of firearms and ammunition.
Summary of Original Version
Amend KRS 139.010 to add definitions of "firearm" and "ammunition"; amend KRS 139.480 to exempt firearms and ammunition from sales and use tax and require reporting related to the exemption; amend KRS 131.190 to allow reporting by the Department of Revenue; EFFECTIVE August 1, 2022.
Sponsors
D. Fister
N. Kirk-McCormick
W. Lawrence
R. White
Documents
Introduced .pdf (129.32 KB)
LRC URI
https://apps.legislature.ky.gov/record/22rs/hb36.html
Session
2022 Regular Session
Index Headings of Original Version
Firearms and Weapons
Sales and use tax exemption
Taxation
Sales and use tax, firearms and ammunition, exemption
Taxation, Sales and Use
Firearms and ammunition, exemption
Reports Mandated
Department of Revenue, report of exemptions
Effective Dates, Delayed
Sales and use tax, firearms and ammunition, exemption, August 1, 2022
Actions
07/19/21
  • Prefiled by the sponsor(s).
01/04/22
  • introduced in House